https://www.taxtmi.com/caselaws?id=25948 The court upheld the validity of the notice issued by the Appellate Assistant Commissioner under section 251(1)(a) of the Income-tax Act, 1961, and dismissed the petition challenging the inclusion of income from a nursing home in the petitioner's individual income for the assessment year 1980-81. The court held that the Appellate Assistant Commissioner had the authority to issue the notice as the matter was considered by the Income-tax Officer and formed part of the assessment order, concluding that there were no grounds to quash the notice. en-us Sat, 07 Dec 1985 00:00:00 +0530 Mon, 01 Feb 2010 18:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25948 The court upheld the validity of the notice issued by the Appellate Assistant Commissioner under section 251(1)(a) of the Income-tax Act, 1961, and dismissed the petition challenging the inclusion of income from a nursing home in the petitioner's individual income for the assessment year 1980-81. The court held that the Appellate Assistant Commissioner had the authority to issue the notice as the matter was considered by the Income-tax Officer and formed part of the assessment order, concluding that there were no grounds to quash the notice. Case-Laws Income Tax Sat, 07 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25948